VAT – missing trader intra-community (MTIC) fraud – extent of challenge
by appellant to HMRC’s case before the First-tier Tribunal (“FTT”) –
whether certain evidence was properly admitted by the FTT – whether there
was sufficient evidence to support the FTT’s finding that the appellant
should have known that its transactions were connected to fraudulent
evasion of VAT – held, there was – appeal dismissed.